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That Trust Is Not Separate. Control Tests That Pull Income Straight Back.

Many trust structures look compliant on paper but fail under scrutiny. When control sits in the wrong place, income is pulled back and taxed. This event shows where the real risk sits.

Date:

18 May, 2026

Time:

08:00

Hours:

1 hour

CPD Units:

2

Category:

Taxation

Group:

Namibia CPD

Format:

Webinar

R230,00 VAT incl.

Product Information

Trusts are often used for planning, but many fail when tested against control and ownership. A structure that looks correct on paper can collapse if the same person still controls the income or assets. When that happens, income is attributed back and taxed accordingly. This creates exposure not only for the client but also for the practitioner who advised on the structure. Recent scrutiny has increased focus on who really controls decisions, distributions, and assets. Section 95 risk becomes real when form overrides substance. This event focuses on the practical side of trust taxation. It shows how control is assessed, how income attribution is triggered, and how to structure and manage trusts that stand up to review.

Presenter/s

Johan Nel

Johan Nel is a seasoned tax leader and operational strategist with over a decade of experience in financial management and tax leadership. His career was shaped at PwC Namibia, where he led key strategic initiatives aligned with corporate objectives and cultivated high-performing, quality-driven teams

What will set you apart

By attending this webinar you will gain the following competencies

  • The real tests used to determine control in a trust structure
  • How income attribution works when control is not properly separated
  • Why beneficial ownership matters more than legal form
  • The warning signs that a trust will fail under Section 95 scrutiny
  • How poor drafting exposes clients to reassessment and penalties
  • What courts focus on when testing whether a trust is genuine
  • Practical steps to structure trusts that withstand review
  • How to identify and fix high-risk trust arrangements early

Event breakdown

  • Control vs legal ownership in trust structures
  • How income attribution is triggered in practice
  • Beneficial ownership and why it overrides form
  • Section 95 risk indicators in trust arrangements
  • Common drafting weaknesses that create exposure
  • Trustee powers and how they are tested in reality
  • Distribution control and its tax consequences
  • Aligning trust deeds with actual decision making
  • Reviewing existing trusts for hidden tax risk
  • Practical steps to strengthen trust compliance

Certificate

The following event is awarded 2 CPD unit in Taxation.